兼并收购的商誉会计规范研究

Goodwill Study of Mergers and Acquisitions

经济生活中越来越多的企业并购活动给商誉会计理论和实践带来一系列需要研究的新问题 ,并购时会计处理方法的两种选择直接决定商誉的确认和计量 ,使用不同的方法确定目标企业价值对商誉会计有不同的影响 ,对企业并购中的负商誉发生的原因与内涵进行了分析 ,同时建议对企业的自创商誉进行确认 ,给出了一种新的确认自创商誉的会计计量方法。

Motivated by desire of competition and development,more and more enterprises are involved in M&A。Which produces much goodwill concerns over accounting。The method selected by enterprises have direct effect on how to identify and evaluate goodwill。How to evaluate targeted enterprises influences goodwill accounting。It is important to study the implication of negative goodwill。This article suggests that inherent goodwill should be identified。And a new way is shown on how to identify inherent goodwill.